are performed objectively, transparently and independently and takes into account the sitting government's policies and not alternative policies. The Charter for Budget Responsibility The Charter outlines the OBR's independence which includes complete discretion to decide: The methodology underpinning the OBR's forecasts, assessment and analyses; The judgements made by the OBR in producing these outputs; The content of the OBR's publications; and The OBR's work programme of research and additional analysis. The Charter also specifies material that the OBR have to include in its forecasts and gives the Chancellor the right to determine the length of the forecast horizon – subject to a minimum of five years. The Charter states that the Government remains responsible for policy decisions and costings and the OBR “should not provide normative commentary on the particular merits of Government policies”. It also gives the OBR right of access to all Government information which it may reasonably require for the performance of its duties. Under the Memorandum of Understanding where it is not possible to reach agreement, issues may be escalated to the Chair of the OBR and the Permanent Secretaries as appropriate. As a non-departmental public body under the aegis of the Treasury, the OBR is formally accountable to the Treasury Select Committee of the House of Commons. This accountability to parliament takes a number of elements: First the four core publications the OBR is required to publish each year have to be laid formally before parliament; Second, the Treasury Select Committee can call on the OBR to give evidence on its work at any time; Third, the Treasury Select Committee has a role in determining the membership of the Budget Responsibility Committee. When a new member has to be appointed, the Chancellor of the Exchequer names his preferred candidate following a formal application and interview process run by the civil service. The Treasury Select Committee holds confirmation hearings with the candidate and can veto the Chancellor's choice. Framework document The OBR’s governance and management arrangements are set out in greater detail in a Framework document drawn up by the Treasury and agreed with the OBR. This describes the purposes of the OBR, how it is accountable to Parliament and the Chancellor, its governance and structure, the responsibilities of the accounting officer, the content of the annual report, the audit arrangements, and its managements and budgeting processes. Memorandum of Understanding The Memorandum of Understanding sets out